https://www.taxtmi.com/caselaws?id=336214 Amounts collected by a statutory security-guards welfare board for wages and allowances, merely as an agency for remittance to guards, are excluded from the taxable value for security agency or manpower recruitment services. The board's administration charges remain consideration liable to Service Tax because its collections were not treated as outside the tax net on the basis of a sovereign or statutory function. Penalties are waived where the welfare-oriented statutory scheme and circumstances justify statutory relief; consequently, penalties under the relevant Finance Act provisions are removed following the modified tax liability. en-us Wed, 14 Dec 2016 00:00:00 +0530 Fri, 01 Sep 2017 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336214 Amounts collected by a statutory security-guards welfare board for wages and allowances, merely as an agency for remittance to guards, are excluded from the taxable value for security agency or manpower recruitment services. The board's administration charges remain consideration liable to Service Tax because its collections were not treated as outside the tax net on the basis of a sovereign or statutory function. Penalties are waived where the welfare-oriented statutory scheme and circumstances justify statutory relief; consequently, penalties under the relevant Finance Act provisions are removed following the modified tax liability. Case-Laws Service Tax Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336214